1992 (8) TMI 263

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....or the petitioner and Sri A.C. Tripathi, learned Special Counsel representing the respondents. An amount of Rs. 1,19,200 by way of sales tax for the assessment year 1982-83 payable by M/s. Gurjar Transport Company, Agra, hereinafter called "the company", under section 28B of the U.P. Sales Tax Act, 1948, hereinafter called "the Act", is sought to be recovered from the petitioner. The petitioner....

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....adings, the petitioner submits that impugned recovery cannot be effected against the petitioner. The suggestion on behalf of the respondents made in counter-affidavits is that the petitioner is a partner of the company and against the company there is an assessment order dated March 28, 1987, a photostat copy of the certified copy whereof is annexure 1 to the petition. On the basis of this sugg....

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....her produced by the petitioner. We find that upon the receipt of the notice dated February 26, 1988 the petitioner filed an objection supported by an affidavit before the respondent No. 3 contending that, inter-alia, he was not the owner or partner of the company. He had no concern with the company whatsoever except the fact that he had given his trucks to the company on hire, therefore, he was no....